Roy Markose vs Additional/Joint/Deputy/Asst.Commissioner ...
2022 Latest Caselaw 4879 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
         THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
 FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944
                       WP(C) NO. 14812 OF 2022
PETITIONER:

               ROY MARKOSE
               AGED 67 YEARS
               PALLICKAPPARAMBIL HOUSE, PUTHENCHANTHA P.O.,
               VAKATHANAM, CHANGANASSERY, KOTTAYAM - 686 538.
               BY ADV RAMESH CHERIAN JOHN


RESPONDENTS:

    1          ADDITIONAL/JOINT/DEPUTY/ASST.COMMISSIONER OF
               INCOME TAX
               INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT
               CENTRE, DELHI.
    2          INCOME TAX OFFICER
               WARD I, OFFICE OF THE INCOME TAX OFFICER, PUBLIC
               LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686
               001.
    3          COMMISSIONER OF INCOME TAX (APPEALS)
               NATIONAL FACELESS APPEAL CENTRE, DELHI.

        THIS    WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   29.04.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14812 OF 2022
                                           2

                          MOHAMMED NIAS. C.P.,J
                                  ------------
                          WP(C)No. 14812 of 2022
                          - - - - - - - - - - - - - - - - - - ----
                      Dated this the 29th day of April, 2022

                                    JUDGMENT

The petitioner, aggrieved by Ext.P1 order of the assessment has

filed Ext.P2 appeal along with Ext.P3 stay application before the 3 rd

respondent. The petitioner submits that the 1 st respondent is proposes to

initiate coercive proceedings notwithstanding the pendency of Exts.P2

and P3 challenging Ext.P1 assessment order. The petitioner submits he

has a strong case to put forward to challenge Ext.P1 order. He prays for a

direction to consider Ext.P2 appeal and Ext.P3 stay application and to

stay all coercive proceedings till its disposal.

Having regard to the facts and circumstances of the case and after

hearing the learned counsel on either side, I direct the 3 rd respondent to

pass orders, in accordance with law either on Ext.P2 appeal or Ext.P3

stay application whichever he deems fit within a period of six weeks from

the date of receipt of a copy of this judgment and till orders as directed

above are passed, all coercive proceedings pursuant to Ext.P1 will be

kept in abeyance.

Writ petition is disposed as above.

Sd/-

MOHAMMED NIAS. C.P.,JUDGE

dlK 29.04.2022 WP(C) NO. 14812 OF 2022

APPENDIX OF WP(C) 14812/2022

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 25/03/2022 COMPLETED U/S. 147 R/W SEC. 144B OF THE ACT ALONG WITH NOTICE OF DEMAND.

Exhibit P2 TRUE COPIES OF THE APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BEFORE THE 3RD RESPONDENT ONLINE.

Exhibit P3 TRUE COPY OF THE STAY APPLICATION ACCOMPANIED BY THE AFFIDAVIT WHICH WAS FILED ALONG WITH EXT.P2 APPEAL ON 19/04/2022.